BY.AC B.V.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BY.AC B.V.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€15,082
up €15,082, from -€9,633 to €5,449
- Financial income +€267
up €267 (+190%), from €140 to €407
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,115,939 | €5,120,251 | +€4,311 | +0.1% |
| Fixed assets | 21/28 | €5,078,613 | €5,078,613 | = | 0.0% |
| Financial fixed assets | 28 | €5,078,613 | €5,078,613 | = | 0.0% |
| Current assets | 29/58 | €37,327 | €41,638 | +€4,311 | +11.6% |
| Amounts receivable within one year | 40/41 | €877 | €1,414 | +€537 | +61.2% |
| Trade receivables | 40 | €835 | €1,250 | +€415 | +49.7% |
| Other amounts receivable | 41 | €42 | €164 | +€122 | +290% |
| Current investments | 50/53 | €32,500 | - | -€32,500 | |
| Cash at bank and in hand | 54/58 | €3,851 | €40,224 | +€36,373 | +944% |
| Deferred charges and accrued income | 490/1 | €98 | - | -€98 | |
| Total equity and liabilities | 10/49 | €5,115,939 | €5,120,251 | +€4,311 | +0.1% |
| Equity | 10/15 | €5,112,848 | €5,118,597 | +€5,749 | +0.1% |
| Contributions | 10/11 | €542,000 | €542,000 | = | 0.0% |
| Reserves | 13 | €4,570,848 | €4,576,597 | +€5,749 | +0.1% |
| Distributable reserves | 133 | €4,570,848 | €4,576,597 | +€5,749 | +0.1% |
| Amounts payable | 17/49 | €3,091 | €1,653 | -€1,438 | -46.5% |
| Amounts payable within one year | 42/48 | €1,891 | €1,653 | -€238 | -12.6% |
| Trade debts | 44 | €1,891 | €1,653 | -€238 | -12.6% |
| Suppliers | 440/4 | €1,891 | €1,653 | -€238 | -12.6% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€9,633 | €5,449 | +€15,082 | |
| Operating profit (loss) | 9901 | -€9,695 | €5,387 | +€15,082 | |
| Financial income | 75/76B | €140 | €407 | +€267 | +190% |
| Recurring financial income | 75 | €140 | €407 | +€267 | +190% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,598 | €5,749 | +€15,347 | |
| Profit (loss) for the period | 9904 | -€9,598 | €5,749 | +€15,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,598 | €5,749 | +€15,347 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.